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This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the Moroccan context.

Employing a qualitative research design, the study conducted semi-structured interviews with 30 chief executive officers (CEOs) of Moroccan family firms. The data were analyzed using thematic analysis to unravel the interplay between individual beliefs and societal norms.

The findings reveal a complex interplay between the personal norms of CEOs and chief financial officers (CFOs) and wider societal and cultural expectations, significantly influencing tax compliance behavior. The study identifies the multifaceted nature of tax compliance, which is shaped by personal ethics, family values and the dominant societal tax culture.

The research is limited by its qualitative approach and focus on Moroccan family businesses, which may not be generalizable to other contexts. Future studies could use a quantitative approach and expand to other geographical settings for a more comprehensive understanding.

Insights from the study can assist policymakers and tax authorities in developing culturally sensitive tax compliance strategies that resonate with family business values.

The research underscores the importance of considering sociocultural dimensions in tax compliance, fostering a more cooperative relationship between family businesses and tax authorities.

The study contributes a novel perspective by synthesizing social, psychological and legitimacy factors in understanding tax compliance in the unique context of family businesses.

The purpose of this paper is to examine US public relations professionals' perceptions of the benefits and challenges associated with the concept of moral entrepreneurship, defined as the purposeful process of changing or creating new institutionalized ethical norms. This study argues that the concept of moral entrepreneurship provides organizations with a potentially valuable framework to actively recognize societal pressures and problems and act accordingly to better the environment in which the organization resides and operates.

This exploratory study uses purposive in-depth interviews with 25 diverse public relations professionals, who represented communication firms, in-house public relations departments, higher education, nonprofits and government.

Respondents assigned a high value to the concept of moral entrepreneurship: In addition to its being viewed as the right thing to do, they recognized its practice as a way to help organizations recruit and retain employee talent and improve stakeholder trust. However, based on the interviews, organizational leadership is the primary initiator of ethical changes; therefore, without a seat at the management table, practitioners lack the influence to initiate such new organizational directions and take on the role of moral entrepreneurs only when directed to do so by their superiors. Barriers to adopting a moral entrepreneurship approach included a limited budget and shortage of staff, employees' resistance to change, fear of failure, poor leadership and a politically polarized workplace.

Practice implications include considerations for furthering moral entrepreneurship in organizations.

This study is the first to explore the applicability of the concept of moral entrepreneurship in public relations. The paper underscores the need for further discussion around novel approaches to ethics in public relations that go beyond simple compliance with professional codes and industry standards and that help organizations lead societal change.

This study aims to examine the impact of brand ethical behavior, specifically perceived brand ethicality, on corporate brand legitimacy in the context of halal cosmetics, by considering perceived brand integrity as a mediating factor.

The study used a quantitative cross-sectional research design to gather data from 341 fast-moving consumer goods (FMCG) in Tanzania. The data was analyzed by using AMOS 21, using structural equation modeling techniques.

The findings indicated that perceived brand ethicality has a significant influence on corporate brand legitimacy through the mediation of perceived brand integrity.

The study emphasizes the significance of incorporating and clarifying Islamic laws as integral components of marketing strategies aimed at attracting conscientious customers of halal products. It recommends defining Islamic laws as societal values and norms and integrating them into various brand practices to showcase professionalism, ultimately fostering social acceptance and approval. The study presents valuable practical implications for managers and marketers of FMCG, assisting them in formulating policies and strategies that reflect societal values and norms.

This study represents a novel endeavor that explores the interplay between perceived brand ethicality, corporate brand legitimacy and perceived brand integrity in the context of halal products. It extends theoretical understanding by shedding light on the significance of Islamic laws as a foundation for establishing a competitive advantage. By offering and designing ethical practices, businesses can enhance their legitimacy among halal consumers, particularly in the domain of halal cosmetics.

Social entrepreneurship has been recently viewed as an emancipatory process that promotes freedom and autonomy for social entrepreneurs and those they serve. However, the mechanisms of how emancipation is enacted remain relatively underexplored. By using an integrative lens, this paper aims to explore the emancipation experiences of women social entrepreneurs and unpack the processes through which they extend their self-emancipation to facilitate the empowerment of others.

This study adopted a qualitative multiple-case study approach. Semistructured interviews were conducted with eight women social entrepreneurs from various industries in Hong Kong to understand and examine their experiences of “emancipation from” and “emancipation to” in social entrepreneurship.

This study identified a three-phase emancipatory journey of women social entrepreneurs. Specifically, the findings revealed that their emancipation experiences started with self-awareness of constraints in their surroundings, primarily due to stereotyped social norms and institutional barriers. This phase is followed by embracing social entrepreneurship as a coping strategy for navigating the perceived constraints and exploring new possibilities with increased agency. Ultimately, this transformation extends beyond their individual growth into broader social impacts as women social entrepreneurs use their newfound agency to effect meaningful social changes.

This study enriches the “entrepreneuring as emancipation” perspective by embracing an integrative lens that allows us to delve into the complex layers of emancipation experiences of women social entrepreneurs. Notably, this study differentiates various conceptions of emancipation, presenting a dual role of women social entrepreneurs as both the emancipated and the emancipator. By situating the study in Hong Kong, where women often face gendered expectations that shape their career choices and development, this study offers a nuanced and contextual understanding of the unique challenges and opportunities women social entrepreneurs encounter in their environment.

This study aims to empirically assess the influence of supply chain capabilities and total quality management on sustainable supply chain performance, factoring in the role of leadership and the moderating impact of institutional pressures.

The researchers designed a self-administered survey, garnering responses from 278 participants. Preliminary analyses addressed nonresponse bias, examining assumptions like homoscedasticity and data normality. Confirmatory factor analysis was employed to ensure reliability and construct validity before hypothesis testing. Regression outcomes corroborate all posited assumptions, further strengthening the extant literature.

The research outcomes demonstrate the positive association between supply chain capabilities and TQM and sustainable supply chain performance, particularly under institutional pressure. Data from the cement manufacturing sector further corroborated these findings. This study lends empirical support to the tenets of institutional theory.

The presented model delineates how leadership impacts TQM and supply chain capabilities to amplify sustainable supply chain outcomes. Incorporating institutional pressure as a moderating variable introduces a fresh and enlightening dimension to the discussion.

This study aims to explore the range of sustainability-related discourses by the stakeholders within a particular Finnish Higher Education Institution (HEI); interaction between the discourses and the context of the HEI; and the extent to which different understandings of sustainability cause challenges for the implementation of the university strategy for sustainability. Specifically, the paper explores how the employees within the HEI make sense of sustainability in their teaching, research and daily life and the extent to which sustainability-related discourses are aligned with the university strategy.

This research draws upon collected qualitative and quantitative data. It focuses on individual discourses by executives, teaching and research staff within an HEI regarding their understandings of sustainability and the Sustainable Development Goals (SDGs).

This paper illustrates the key challenges of sustainability and SDG implementation that may emerge in HEIs due to varied understandings. The results indicate a need for efficient HEI strategic vision communication and consideration of the stakeholders’ multiplicity of sustainability values.

This paper sheds light on the challenges involved in seeking to enhance sustainable development in an academic setting with multiple disciplines and categories of staff guided by academic freedom. The analysis thus advances the understanding of academic sustainability-related discourses and framings as well as mechanisms through which the implementation of sustainability-related efforts can be enhanced in such a context.

Although karmic beliefs have been found to be positively correlated with pro-social behaviors, the role of karmic beliefs in social entrepreneurship remains relatively unknown. Drawing on the morally extended theory of planned behavior, this paper aims to explore the karmic aspect of social venturing, wherein individuals’ social entrepreneurial intentions and their moral antecedents are activated by karmic beliefs.

The study was performed on a sample of 401 university students in Vietnam. Cronbach’s alpha, confirmatory factor analysis and hierarchical regression analyses were then used to test the reliability, validity of scales and developed hypotheses.

The findings illustrate that karmic beliefs are strongly and positively correlated with empathy, moral obligation, social entrepreneurial self-efficacy and perceived social support. Moreover, individuals’ social entrepreneurial intentions are not only significantly and directly stimulated by karmic beliefs but also receive the indirect effects of karmic beliefs through three mediators: empathy, moral obligation and social entrepreneurial self-efficacy.

The study added fresh perspectives on the role of karmic beliefs in social entrepreneurship literature. Additionally, this study shed a new light on entrepreneurial literature by morally extending theory of planned behavior to explore underlying mechanisms of moral and empathetic components on transferring the effects of karmic beliefs on social entrepreneurial intentions.

This article aims to (1) increase the knowledge of how coworkers experience voicing the organization on external social media and (2) deepen and nuance the knowledge of the sources of voice control involved in such communication processes. The study helps understand coworker voicing on social media as situated identity expressions through which coworkers negotiate and contest the organizational identity, thereby co-constituting a polyphonic organization.

The study draws upon a constitutive perspective on communication and a communication-centered perspective on identity and organizational identification to investigate the voicing of organizational members of the Swedish Police Force on social media. The article is based on a qualitative study where interviews with police officers and communication professionals at the Swedish Police Authority constitute the main empirical material. A content analysis of selected social media accounts provided important background information to the interviews and enriched the understanding of coworker voice.

This analysis shows that coworkers voice the organization differently. Furthermore, the study of how coworkers experience this voicing indicates that these variations in how coworkers voice the organization depend on how strongly they identify or disidentify with organizational identity and image expressions voiced by significant others. Based on the analysis, this study presents four voice positions highlighting coworkers' varying degrees of identification/disidentification when voicing their organization on social media and reflecting upon their experiences of voicing. Furthermore, the analysis also demonstrates four sources of voice control: (1) management, (2) colleagues, (3) significant non-members and (4) the status and position of the coworker's voice. These four sources of voice control influence coworkers' voices on social media.

This study also contributes with practical implications, for example that the traditional idea of monophonic organizations must be revised and also embrace a polyphonic, bottom-up approach to strengthening internal trust and organizational identity. This comes naturally with the price of less control and predictability by management but with the benefits of increased coworker engagement and pride.

This study contributes new knowledge and a nuanced understanding of coworker voice on social media and the sources of control that influence coworkers' voices.

The influx of expatriates to the Gulf Cooperation Council (GCC) countries has led to labor imbalance inducing these countries to initiate workforce nationalization policies. However, despite the policies' emphasis on increasing the presence of nationals in all sectors, employing nationals in the private sector is still a critical challenge for policymakers. This paper explores local job seekers' and employees' perceptions of employment choices in the private and public sectors.

Adopting a qualitative approach, data were collected through in-depth interviews with 28 local job seekers, either not currently employed or employed but seeking another job.

The data revealed a contextualized understanding of positive and negative connotations pertaining to employment in the private and public sectors in Qatar.

Understanding nationals' negative preconceived notions against working in the private sector and the perceived benefits of public sector employment lays the groundwork for developing measures to help policymakers to create labor market-oriented policies that stimulate mobility between the public and private sectors.

This study contributes to the workforce nationalization literature in the GCC countries by examining local job seekers' perceptions associated with employment in the private sector and the public sector. A closer examination of why nationals are hesitant to enter the private sector can propel the pendulum towards higher success rates of workforce nationalization.

This paper is determined to examine the role of body image and materialism in predicting the identity exploration of university students when conspicuous consumption is a mediator variable.

The study used a quantitative method. Data were collected from students of three federal universities in Nigeria. The sample size was 331. A self-report questionnaire was used to collect data and analysis was performed using the partial least squares structural equation modelling.

Findings reveal that materialism has a negative association in predicting the identity exploration of students. At the same time, there was a significant full and partial mediating effect of conspicuous consumption on the relationship between body image and materialism on identity exploration, respectively.

The study provides valuable information for parents in understanding how conspicuous consumption may influence their children’s identity formation. The findings can also be helpful for educators in the design of discussions and interventions for students on the social-psychological antecedents of conspicuous consumption and identity exploration. Government and regulatory agencies can use the study’s findings to shape student financial literacy and consumer protection policies.

This study makes both theoretical and methodological contributions to the existing literature. It provided concrete empirical evidence establishing a subtle connection between the symbolic self-completion theory and the identity status paradigm. It is also amongst the first single research conducted within the scope of these two theories in the Nigerian higher education context.